GeorgeM777
Expert Alumni

Get your taxes done using TurboTax

It appears that your approach seems reasonable.  Arguably completing the surveys, and conducting interviews five to six times per month, could be viewed as a fairly regular and continuous activity and not sporadic.  Performing an activity, and getting compensated, on a regular and continuous basis is one factor the IRS will consider in deciding whether you are engaged in a business activity as opposed to a hobby.  However, the list of factors the IRS considers are not all inclusive and moreover, no one factor is greater than another.  

 

Ultimately, the question of whether you are engaged in a business activity versus a hobby is a question of fact and it appears you have done the research/analysis to conclude your survey/interview activities is not a business.  

 

To report this 1099-NEC as other income, in TurboTax online, click on Wages & Income, scroll down the page to Less common income, click on the drop-down arrow and select Miscellaneous Income.  From the list select Other reportable income and respond to the questions on the screens that follow.   If using TurboTax CD/download, the process is essentially similar.  

 

You cannot deduct any expenses against hobby income.  Therefore, if you did incur expenses in connection with your activities, you will not be able to deduct such expenses.  

 

@rickwm 

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